https://www.taxtmi.com/caselaws?id=468962 Late fee under section 234E was held not to be leviable while processing quarterly TDS statements under section 200A for periods before 01.06.2015, because section 234E created the substantive liability but section 200A(1)(c) was the enabling provision for computation at processing stage and operated only from that date. For pre-01.06.2015 periods, the processing mechanism did not authorise levy of the fee through section 200A, so the levy was directed to be deleted in favour of the assessee. en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 26 May 2026 21:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468962 Late fee under section 234E was held not to be leviable while processing quarterly TDS statements under section 200A for periods before 01.06.2015, because section 234E created the substantive liability but section 200A(1)(c) was the enabling provision for computation at processing stage and operated only from that date. For pre-01.06.2015 periods, the processing mechanism did not authorise levy of the fee through section 200A, so the levy was directed to be deleted in favour of the assessee. Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468962